Problem (20 points) The following information pertains to MIMP Company for the month of September. They use job-order costing system: Job Number Units Manufactured Direct Materials Direct Labor Ovethead 456 458 502 1,200 1,000 1,400 $3,200 $4,500 $5,000 ? (iv) ? (0) ? (ii) $5,670 $5,550 Overhead is applied for Job 456 at 140% of direct labor cost and at 150% for Job 458 and Job 502. The total cost of Jobs 456 and 458 are identical. All jobs were begun in September. Assume that Jobs 456 and 502 are incomplete at the end of September a. Calculate the values corresponding to (). (i), (i), and (iv). (8 pts) b. What is the cost of goods manufactured at the end of September? (6 pts) Wh at is the cost per unit for Job 458? Is it higher or lower than the cost per unit for Jobs 456 and 502? Explain why. (6 pts) c